Volume 46 (2018) / Issue 3

Michael Lang, 'Double Taxation Conventions in the Case Law of the CJEU' (2018) 46 Intertax, Issue 3, pp. 181–193

Abstract

This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU. It further investigates the interplay between the Fundamental Freedoms and the Double Tax Conventions.

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ISSN: 0165-2826
ID: TAXI2018021